A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements

As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States. These agreements mostly rely on a form of negotiation known as the “Mutual Agree...

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Bibliographic Details

Published in:	Faṣlnāmah-i Pizhūhish-i Huqūq-i ̒Umūmī
Main Author:	Alireza Salehifar
Format:	Article
Language:	Persian
Published:	Allameh Tabataba'i University Press 2022-01-01
Subjects:	arbitration dispute resolution international tax agreements mutual agreement procedure (map) negotiation
Online Access:	https://qjpl.atu.ac.ir/article_13763_5812160333995a08821ecfeac4447570.pdf